The Colorado Common Interest Ownership Act (CCIOA) requires associations to annually “disclose” the information below within 90 days after the end of each fiscal year:

  • Name of the association;
  • Name of the association’s designated agent or management company, if any;
  • Valid physical address and telephone number for both the association and designated agent or management company, if any;
  • Name of the common interest community;
  • The initial date of the recording of the declaration and the reception number or book and page for the declaration;
  • The date on which the association’s fiscal year commences;
  • The association’s operating budget for the current fiscal year;
  • A list, by type, of the association’s current assessments – including regular and special assessments;
  • The association’s annual financial statements, including any amounts held in reserve for the fiscal year immediately preceding the annual disclosure;
  • The results of the association’s most recent available financial audit or review;
  • A list of all association insurance policies, including, but not limited to property, general liability, association director and officer professional liability, and fidelity policies.  This list must also include the company names, policy limits, policy deductibles, additional named insureds, and expiration dates of the policies listed.
  • The association’s Bylaws, Articles of Incorporation, Rules & Regulations
  • The Minutes of the Executive Board and Membership Meetings for the fiscal year immediately preceding the current annual disclosure;
  • The association’s Responsible Governance Policies adopted pursuant to section 38-33.3-209.5 of CCIOA.

Associations are required to make the information above itemized available at no cost to unit owners at their convenience.  This can be done by one of the following means:

  1. Posting on an internet web page with accompanying notice of the web address sent via first-class mail or email to all owners;
  2. The maintenance of a literature table or binder at the association’s principal place of business; or
  3. Mail or personal delivery to all owners.


The costs associated with these methods of delivery and making the disclosures available shall be accounted for as a common expense liability of the association and may not be changed back to individual owners.

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